We're dividing 92976 by 51 
We're looking to find how many times 51 goes into 92976.

On to step 1:
51 can be fit into 9 0 times, resulting in a remainder of 9.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 9 leaves us with 9.
Fetch the next digit (2) from the dividend, attach it to 9 and continue: 92 / 51

Going ahead to step 2:
51 goes into 92 1 times with a remainder of 41.
Write down 1 as next digit of the result. 
Result so far: 1.0
The remainder is 41 after subtracting 51 from 92.
Include the next digit (9) from the dividend after 41, then repeat: 419 / 51

Advancing to step 3:
51 goes into 419 8 times with a remainder of 11.
Record the quotient 8 as the next digit in the result. 
Result so far: 18.0
If we take 408 away from 419, we end up with 11.
Take the next digit (7) from the dividend and append it to 11, then repeat: 117 / 51

Let's proceed to step 4:
51 goes into 117 2 times with a remainder of 15.
The next digit of our result is 2. 
Result so far: 182.0
If we take 102 away from 117, we end up with 15.
Take the next digit (6) from the dividend and append it to 15, then repeat: 156 / 51

Let's proceed to step 5:
When dividing 156 by 51, we get 3 with a remainder of 3.
The next digit of our result is 3. 
Result so far: 1823.0
Deduct 153 from 156 and we're left with 3.
Since there are no more digits in the dividend, we add a zero to the remainder making it 30, and continue the process.

Let's proceed to step 6:
30 divided by 51 is 0 with a remainder of 30.
Record the quotient 0 as the next digit in the result. 
Result so far: 1823.0
Deduct 0 from 30 and we're left with 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Advancing to step 7:
51 goes into 300 5 times with a remainder of 45.
Record the quotient 5 as the next digit in the result. 
Result so far: 1823.05
If we subtract 255 from 300, we get 45.
Since there are no more digits in the dividend, we add a zero to the remainder making it 450, and continue the process.

On to step 8:
51 goes into 450 8 times with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 1823.058
If we subtract 408 from 450, we get 42.
Since there are no more digits in the dividend, we add a zero to the remainder making it 420, and continue the process.

Step 9:
420 divided by 51 is 8 with a remainder of 12.
Use 8 as the next digit of our solution. 
Result so far: 1823.0588
Deduct 408 from 420 and we're left with 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

The quotient of the division is 1823.0588, and the remainder is 0.00012.